Nghiên cứu về đặc tính và cách dịch của thuật ngữ tàI chính doanh nghiệp

Nghiên cứu về đặc tính và cách dịch của thuật ngữ tàI chính doanh nghiệp Nghiên cứu về đặc tính và cách dịch của thuật ngữ tàI chính doanh nghiệp Nghiên cứu về đặc tính và cách dịch của thuật ngữ tàI chính doanh nghiệp luận văn tốt nghiệp,luận văn thạc sĩ, luận văn cao học, luận văn đại học, luận án tiến sĩ, đồ án tốt nghiệp luận văn tốt nghiệp,luận văn thạc sĩ, luận văn cao học, luận văn đại học, luận án tiến sĩ, đồ án tốt nghiệp

ĐẠI HỌC QUỐC GIA HÀ NỘI TRƯỜNG ĐẠI HỌC NGOẠI NGỮ KHOA SƯ PHẠM TIẾNG ANH ******************* KHOÁ LUẬN TỐT NGHIỆP NGHIÊN CỨU VỀ ĐẶC TÍNH VÀ CÁCH DỊCH CỦA THUẬT NGỮ TÀI CHÍNH DOANH NGHIỆP Giáo viên hướng dẫn: Th.S.Nguyễn Ninh Bắc Sinh viên : Khuất Thị Thìn Khố : QH2008 HÀ NỘI – NĂM 2012 VIETNAM NATIONAL UNIVERSITY, HANOI UNIVERSITY OF LANGUAGES AND INTERNATIONAL STUDIES FACULTY OF ENGLISH LANGUAGE TEACHER EDUCATION ******************* GRADUATION PAPER A STUDY ON THE CHARACTERISTICS OF TERMINOLOGY ON CORPORATE FINANCE AND ITS TRANSLATION (A case study on the finance textbook) Supervisor Student Course : MA.Nguyễn Ninh Bắc : Khuất Thị Thìn : K42 HÀ NỘI – 2012 ACKNOWLEDGEMENTS First and foremost, I would like to express my sincere thanks to my supervisor, Mr Nguyen Ninh Bac, M.A, lecturer of the English Department,who gave me expert knowledge in translation as well as his constant encouragement from the beginning stage of working out the research proposal to the final stage of writing up the thesis Without his critical comments and valuable suggestions, this study could not have been completed Thanks are due to Dr Nguyen Xuan Thom, who gave me valuable suggestion for the title of this thesis I also would like to show my profound gratitude to all of the lecturers in the English Department of Ulis for tirelessly devoting time and efforts to enrich, broaden and deepen my knowledge over the past four years My special thanks go as well to the English Department of Ulis for giving me the opportunity and permission to implement this thesis I also would like to dedicate my special thanks to my classmates in 081.E20 who have supported, cooperated and provided me with helpful suggestions Finally, I would also like to thank my mother and sisters who have been a constant source of encouragement, support, love and care during the course of my writing ABSTRACT As a student in English – Vietnamese Translation and Interpretation of ULIS – VNU , my graduation paper aims at the translation of terminology in CF as it is an efficient tool to help students, translators and at the same time to help provide English learners with a basic idea of the terminology and how to translate it In this sense it is hoped that the graduation paper will be of some help for anyone who has interest in this field especially for students like me who are studying program of double degree between ULIS and UEB – VNU This thesis titled “A study on the characteristics of terminology on corporate finance and its translation." starts with the theoretical background which elaborates on the notion of translation, as well as translation methods and procedures Simultaneously, characteristics of CF terms are touched upon, which leads to the discussion of Corporate finance terms that can be classified into two groups according to their grammatical compositions including one-word terms and above-word-level terms A detailed investigation and examination of the translation of CF terms taken from the text book “Fundamentals of CF” Finally, is an attempt to find out and draw out the strategies/procedures/ that are appropriate to the translation of CF terms Suggestions for translation strategies/procedures/methods are also made so that translators may have an idea of what strategies/procedures/methods can be used to deal with certain groups of terms TABLE OF CONTENTS Contents ………………………………………… Acknowledgement Page I Abstract Table of contents II Abbreviations III Part I: Introduction 1 Rationale of the study Scope of the study Aims of the study 4 Methods of the study Design of the study Part II: Development Chapter I: Theoretical background Terminology and translation theory 1.1 Terminology 1.1 Definition of translation 1.2 Features of terminology 1.2 Translation theory 10 1.2.1 What is translation 10 1.2.2 Translation procedures and strategies 11 1.2.2.1 Transference 12 1.2.2.2 Shifts or transpositions 12 1.2.2.3 Literal translation 13 1.2.2.4 Paraphrase 13 1.2.3 Technical translation 13 1.2.4 Translation of terminology 14 1.2.4.1 Definition of neologisms 14 1.2.4.2 The translation of neologisms 14 Chapter II: Classification of CF terminology in finance textbook : “ Fundamentals of corporate finance “ Corporate finance 16 2.1.1 What is corporate finance 16 1.2 An introduction to the textbook 16 2.2 Classification of CF terminology according to their 18 grammatical compositions 2.2.1 One-word terms 18 2.2.2 Above- word level terms 20 Chapter III: The English - Vietnamese translation of CF terms 3.1 The translation of single terms from English into Vietnamese 25 3.1.1 Translation by recognized translation 25 3.1.2 Translation of acronyms and eponyms by through –translation (calques / loan 26 translation) 3.1.3 Translation by paraphrase using a related word 30 3.1.4 Summary 30 The translation of compound terms from English into 31 Vietnamese 2.1 Translation by shifts or transpositions 30 3.2.2 Translation by literal translation and omission 34 3.2.3 Translation by paraphrase 3.3 Translation of CF terms by the use of Sino – Vietnamese 36 elements 37 Part III: Conclusion Issues addressed in the study 40 Implications 40 42 Suggestions for further study Bibliography ABBREVIATIONS CF : Corporate finance SL : Source language TL : Target language Ulis Ueb : : University of Languages and International Studies University of Economics and Business : Vietnam National University VNU DECLARATION This thesis contains no material which has been accepted for the award of any other degree or diploma in any university or tertiary institution, and to the best of my knowledge and belief, neither does it contain material previously published or written by another person, except where due acknowledgement is made in the text Signature Khuat Thi Thin PART I: INTRODUCTION Rationale of the Study In the trend of globalization and dramatic development of science and technology The need for a good command of English is more and more increasing English is a universal language If we want to learn the world we need to learn English Together with Information Technology, we can open ourselves to the world and the only way we can connect to the world is to the universal language As a 10 • Economic eponyms Among the economic terms there are several terms denoting objects, methods, process that derived from their inventors, discoverers In the translation of these terms, the proper names are transferred meanwhile their classifier is translated to create a clearer and more understandable translated version For example: English Harrod-Domar growth model Vietnamese Mơ hình tăng trưởng kinh tế Harod-Domar Mơ hình định tồn quỹ kết hợp chi phí Baumol model hội chi phí giao dịch William Baumol Miller – Orr model Mơ hình xác định tồn quỹ tối ưu Merton Miller Daniel Orr Keynesian Economics học thuyết kinh tế Keynes Extreme Keynesian Người theo học thuyết Keynes cực đoan Big Mac index Chỉ số Big Mac 3.1.3 Translation by paraphrase using a related word There are a number of nouns with various suffixes and prefixes creating different meanings in the TL They often convey propositional and other types of meaning in English which have no direct equivalents in the TL Thus, the translator should pay considerable attention to the meanings of the suffix, prefix as well as of the whole word for the new one keeps only some of its first meaning and the appropriate lexical of the 40 TL For examples, to indicate people there are several suffixes such as –or , –er, -ee; or prefixes –non, -un to show the opposite as in the following examples: English Vietnamese Broker Người môi giới, Owner Chủ sở hữu Consumer Người tiêu dùng Offeror Người chào giá Creditor Chủ nợ Transferor Người chuyển nhượng Transferee Người chuyển nhượng Leader Người lãnh đạo 3.1.4 Summary In summary, though the number of one-word terms in the economic field is not as many as above word terms, they often cause troubles to the translator in the process of translation Therefore, translators need to clarify these troubles so as to find out the best way to deal with each one based on the theory of translation of technical terms or translation of non- equivalence The translator should take into account the appropriate procedures and strategies to gain the purpose of terminology translation 3.2 The translation of compound terms from English into Vietnamese As mentioned in the previous section, most of the investigated above-word level terms in the textbook are compounds which were classified further into different groups according to the relationship between the Thing and other elements of the compound terms and follow strategies applied widely in the translation of the compound terms 41 3.2.1 Translation by shifts or transpositions According to Mr Marouane Zakhir,English translator in University of Soultan Moulay Slimane, Morocco , “transpositions” is the procedure which is applied when the translation involves a change in grammar from SL to TL There are many types including : Firstly, the change from singular to plural or in the position of the adjective The second, the change when the SL grammatical structure does not exist in the TL, for example, the gerund or the active or passive participle construction which are normally translated by a clause in TL So, the translation versions depend on the translators The third one, the change is when the literal translation is grammatically possible but may not accord with natural usage in the TL The fourth type, the replacement of a virtual lexical gap by a grammatical structure For instance, the Vietnamese equivalent of the compound noun unsecured stock in English is the clause chứng khốn khơng bảo đảm One of the major differences between English and Vietnamese of experiential structure of nominal group is that in English the Classifier and Epithet elements precede the Thing meanwhile in Vietnamese they follow the Thing Therefore, the basic rule for the translation of the compound terms is: English Classifier/ Epithet + Thing Vietnamese Thing + Classifier/Epithet Following are compound terms divided into subgroups translated by this procedure a Classifier/ Epithet (adjective) + Thing In this case, the meaning of both the Thing and Classifier or Epithet are clear so it seems to be easy for translator to choose the lexical equivalents What we should 42 is to rearrange the lexical items under the above rule Take the compound term private equity as an example Based on the experiential structure of the nominal group proposed by Halliday (1994), equity is the Thing which stands in the second position, whereas private - the Epithet stands in the first position In Vietnamese, the Thing is equivalent with tư nhân and general - the Epithet is equivalent with gúp vốn As a result of the translation process from English into Vietnamese, the content of the compound term is realized Góp vốn tư nhân Here are some examples of this type which can be translated as follows: English : Classifier/ Epithet + Vietnamese: Thing Thing Classifier/Epithet Financial charges Chi phí tài Economic growth Mức tăng trưởng kinh tế Common stock: Cổ phiếu phổ thong Personal property Tài sản cá nhân Financial statement Báo cáo tài Marginal revenues Doanh thu cận biên Perfect competition Cạnh tranh hoàn hảo Quick ratio Khả tốn nhanh Financial leverage Địn bẩy tài Pure inflation Lạm phát túy + b Classifier (noun) + Thing Similarly to the above type, the translations of this type of compounds are applied the same process happens, that is the translators have to arrange the equivalent constituents of the compound Following are other examples of this type: English Vietnamese Investment portfolio Danh mục đầu tư 43 Trend analyis Phân tích xu hướng Stock market Thị trường chứng khốn Business cycle Chu kỳ kinh doanh Capital structure Cấu trúc vốn Market price Giá thị trường Opportunity cost Chi phí hội Inflation rate Tỉ lệ lạm phát The rule here is that: the first item which indicate a particular subclass of the Thing when being translated from English into Vietnamese is the second item- the Classifier There is no change in form of the verb/ noun If the Classifier in English is a no un, the second item in Vietnamese – Classifier is also a noun and if it is a verb (maybe in –ing participle or – ed participle), it must be a verb in Vietnamese as in the following example: English Vietnamese Floating currency Đồng tiền thả Working paper Giấy tờ làm việc Accounting polices Hợp đồng hạch toán Balanced budget Dự toán cân đối Operating expenses Chi phí hoạt động Preferred stock Cổ phiếu ưu đãi Similarly, the translators can employ this translation procedure to translate the terms of longer nominal group such as: Prospective (1)/ financial (2) / statement (3) translated into Báo cáo (3) tài (2) dự kiến (1) For more same examples: English Vietnamese 44 Average fixed cost Phí cố định trung bình Limited liability company Cơng ty trách nhiệm hữu hạn Long- term investment Khoản đầu tư dài hạn Operating profit margin Hệ số lợi nhuận hoạt động This strategy is applied to nominal groups of different types and this procedure is not so complex for a translator to to identify the divisions between the elements in the group and rearrange the positions of lexical items in Vietnamese 3.2.2 Translation of compound terms in form of “Noun + pre+ Noun” by literal translation and omission This translation strategy is applied in translating terms having the form of nominal group which usually takes „of prepositional phrase‟ as the Qualifier (Noun + of + Noun) To convert these terms into Vietnamese, literal translation is grammatically possible but not accords with the natural usage in Vietnamese Law of supply/ demand: luật cung/ cầu Velocity of circulation: tốc độ luân chuyển Although, it is still correct to translate “of” = “về”, it does not sound natural enough in Vietnamese when it is translated as above and of course, these equivalents would not be accepted in Vietnamese version For this reason, the omission of the functional word – the preposition of in the SL to make the term sound more natural and readable in Vietnamese Other examples may be translated as follows: English Demand for money Vietnamese Cầu tiền 45 Balance of payment Cán cân toán Balance of trade Cán cân thương mạị Amount of goods Lượng hàng hóa Contract of insurance Hợp đồng bảo hiểm Mobilization of capital Huy động vốn Quality of product Chất lượng sản phẩm Liberalization of trade Tự hoá mậu dịch Law of supply/ demand : Luật cung/ cầu Velocity of circulation Tốc độ luân chuyển Portfolio of share Danh mục cổ phiếu Margin of profit Biên lợi nhuận Letter of application Thư yêu cầu In conclusion, in order to avoid distracting the reader with lengthy explanations, translators can simply reduce certain words or expression However in some cases “ Noun + pre+ Noun” there is no omission in the form of the compound terms in the TL in order to get the semantic equivalence and the smooth, readable and natural style of the compound terms in Vietnamese Because these corporate finance terms normally are ratios, pre (on/ to) here translated into “ trên” and order of words are not changed Return on equity : hệ số thu nhập vốn cổ phần Return on capital employed : hệ số thu nhập vốn sử dụng Return on invested capital : hệ số thu nhập vốn đầu tư Total debt to equity ratio : tỷ số tổng nợ vốn chủ sở hữu Total debt to Total assets ratio : tỷ số tổng nợ tổng tài sản Price to sales ratio : số giá doanh thu 3.2.3 Translation by paraphrase 46 This translation procedure is applied in the translation of the compound term in the form of nominal group It is stated by Baker.M (1932: 38) that this strategy tends to be used when the concept expressed by the source item, particularly the item in question is semantically complex Paraphrase is an explanation of the meaning of the originals, using different wo rds in order to make it easier to understand Here are some examples of paraphrased terms: English Vietnamese Balance sheet Bảng cân đối kế toán Income statement Báo cáo kết kinh doanh Lease of goods Hợp đồng cho thuê bất động sản Call money Tiền gửi không kì hạn From the example cited above, we can realize that the source language terms are transposed by a different set of words For instance, “call money” can not be translated literally as “tiền gọi” This way of translating does not account for its full meaning and even mistranslate the word Generally, the non-literal equivalents treated by Paraphrase are clear and comprehensible And in order to produce an effective output by Paraphrase, it is necessary for a translator to gain a better understanding of the major he focuses on to fully understand the concept of the term in the source language and find the right lexical equivalents 3.3 Translation of CF terms by the use of Sino – Vietnamese elements Until now, we have been examining CF terms to find out the strategies and procedures have been applied in translation However, in English – Vietnamese 47 translation, it would be a big shortcoming if we don‟t mention an important strategy employed by Vietnamese translators: use of Sino – Vietnamese elements Sino- Vietnamese words are Vietnamese words of Chinese derivation During a thousand year under China‟s domination, Vietnamese language absorbed a great number of Mandarin lexical items with a view to enriching its vocabulary Normally, economic terms were not assimilated and received many Mandarin lexicon as education or culture, but Sino- Vietnamese words still play an important role in Vietnamese vocabulary in general and in economic terms in particular We can easily find some examples as follow which Sino- Vietnamese terms should be used rather than pure – Vietnamese ones, because of their high formality Terms Pure-Vietnamese equivalents Sino-Vietnamese equivalents Annual report Baó cáo hàng năm Báo cáo thường niên Personal investment Đầu tư vào người Đầu tư đối nhân Dividend Tiền lãi cổ phần Cổ tức Floor Lãi suất thấp Lãi suất tối thiểu Personnel management Quản lý người Quản lý nhân Closed market Thị trường bị đóng cửa Thị trường độc chiếm Definitive securities Trái phiếu xác định rõ danh tính Trái phiếu ghi danh However, it had better to not abuse Sino- Vietnamese factors in technical translation, many of versions can be difficult and alien and cause adverse effect For instances: Terms Pure–Vietnamese equivalents Sino-Vietnamese equivalents Put option Quyền chọn bán Quyền nhiệm ý bán Call option Quyền chọn mua Quyền nhiệm ý mua Face value Giá trị danh nghĩa Diện giá 48 Current assets Tài sản ngắn hạn Tài sản hành( tài sản lưu động) Obviously, Sino- Vietnamese terms sound more formal and concise than but the reader will find them difficult to comprehend, besides that in spoken language, they are also rarely used To sum up, the use of Sino- Vietnamese elements in translation process is very helpful and it is bridge in enriching our language, nevertheless, if overused it can cause confusions for readers , so translators should consider when to exploit or avoid Sino-Vietnamese words to satisfy the readership he/she has to aim at 3.4 General evaluation Basing on the words structure, I classified the CF terms into two main categories (single and compound terms) To find out the most satisfactory strategies, other characteristics of terminology such as accuracy, systematicality, internationality should be taken into consideration It means that translator must ensure their product to be accurate, systematical and international Here, I would like to summarize the groups of terms and translation strategies and procedures: Group 1a: Single terms manly in form of Nouns and Verbs: Strategies: Recognized translation is applied for the terms are sub technical terms or old words with new sense Group 1b: Acronyms and eponyms: The through translation procedure and descriptive equivalent if necessary Group 1c: paraphrase using a related word: This strategy is employed when the single terms in English is lexicalized in the TL but in a different form Group 2: Compound terms: Subgroup 2a: Translation by shifts or transpositions 49 Subgroup 2b: Translation of compound terms in form of “Noun + pre+ Noun” by literal translation and omission Subgroup 2c: Translation by paraphrase Group 3: Translation by the use of Sino – Vietnamese elements Sino- Vietnamese factor also plays a key role in the translation of terminology Most of terms are rendered in Sino- Vietnamese manner too ensure the formality – a typical feature of terminology However, we should not abuse in the use of this element that could lead to obscurity in translated versions PART III: CONCLUSION Issues addressed in the study After my great effort, I eventually have come to the end of the study Maybe, I have touched upon all of the important aspects in relation with CF terminology The first part provides various necessary concepts for study such as terminology, typical features of terminology, definition of translation, strategies and procedures 50 of translation The purpose of this part is to provide theoretical background of all reader In next chapter CF terms investigated are classified into two sub-groups based on their grammatical compositions including one-word terms and aboveword-level terms so that we can draw out the common translation procedures and strategies employed in the translation in the last chapter The study has showed that the translators can her/his work in translating CF terms much better by employing appropriate strategies once they have comprehensive and systematic knowledge about the SL and TL grammatical and semantic features of CF terms Therefore, this research has been carried out with the hope that it can be useful to the translators or to anyone who is interested in this field.( perhaps most of them are students like me who are studying double degree between ULIS and UEB, Vnu For ESP learners, understanding the new vocabulary is of great importance since this helps them understand the whole text thoroughly The fact is that many of the economic terminology in the textbook are compounds, nevertheless, it is essential to provide an analysis of the grammatical features and semantic relationship of the constituents since these features might affect the meaning of the compound I can‟t deny that mastering the terminology in technical translation is not easy, even for professional translators Therefore, I had better for them to prepare well so as to deal with new terminology in translation For me, during the time doing this thesis, I have learnt a lot of things related to terminology, translation and CF field Certainly, this knowledge will help me much in the future Hopefully, this thesis will be useful for all readers especially students Because of short time and limited knowledge on the matter, mistakes and shortcomings are inevitably Thus, I warmly receive and highly appreciate all the comments, remarks and suggestions from the readers 51 Suggestion for further studies Within limited time, we have not been able to collect all CF terms for analysis However, we are fully aware that it is impossible to so since in almost all the students who are interested in this field What can still be done towards an exhaustive research into the translation of CF terms from English into Vietnamese is the collection of terms of CF terms for analysis and induction As researchers, we ourselves have cherished a wish of finding as many terms of CF terms group as possible towards making a glossary of finance and banking for use and reference Therefore, the followings are our suggestions for further study which will be of great interest and use for anyone concerning the study of translation of Finance and banking terminology in general and CF terminology in particular  A study on the English -Vietnamese translation of CF terminology in the other textbook  A study on the difficulties in translation of the CF terminology in the textbook BIBLIOGRAPHY Hornby A.S - Oxford Advanced Learner‟s Dictionary, London, Oxford University Press, 2000 Newmark P.P - A textbook of translation, Helmel Hemstead, Prentice Hall International English Teaching, 1995 52 3.Trân Van Chánh – Từ dien kinh tê thương mai, Hơ Chí Minh, Nhà xt Bản Thanh niên thành phô HCM, 1996 Jordan B.D , Ross S.T and Westerfield R.W - (2002) Fundamentals of Corporate Finance, Sixth Edition, Alternate Edition 5.Baker, M (1992) In other words: A Course book on Translation London and New York; Routledge 6.Bell, R.T (1991) Translation and Translating: Theory and practice New York: Long man Inc 7.Bright, W (1992) International Encyclopedia of Linguistics, Volume New York and Oxford: Oxford University Press 8.Newmark, P (1988) Translation Equivalence: Nature in the Encyclopedia of Language and Linguistics Volume Oxford Pergamon Press Sofer, M (1999) The Translator‟s Handbook Rockville, Maryland 10.Akmajian, A et al.eds (2001) Lingustics Massachusetts: Institute of technology 11.Collins Co -build English Dictionary (1995) (new edition) The University of Birmingham HarperCollinsPublishers 12.Jacqueline, L.Kam-Mei (2001) 'A study of semi-technical vocabulary in computer science texts, with special reference to ESP teaching and lexicography ' Available from:http://hdl.handle.net/1783.1/1056 53 13 Niska, H (1998) Explorations in translational creativity: Strategies for interpreting neologisms Workshop paper, th Aug, Stockholm University Available from: http://lisa.tolk.su.se/kreeng2.htm 14 Newmark, P.A Text book of translation, Prentice Hall International (UK) Ltd: 1988 15.Ray, Alein, Essays on Terminology, Translated and edited by Juan C Sager, Amsterdam: John Benjamins publishing Company, 199 16.Silvia, P (2001)'Handbook of Terminology.' Terminology and standardization Directorate Translation Bureau Public Works and Government Services Canada 17.Yrokari, C (2005) Translating English Neologisms in science, Technology, and IT: A General Survey and a Case Study for Greek 18.Baker, M (1998) Routledge Encyclopedia of Translation Studies Routledge 54 ... charges Chi phí tài Economic growth Mức tăng trưởng kinh tế Common stock: Cổ phiếu phổ thong Personal property Tài sản cá nhân Financial statement Báo cáo tài Marginal revenues Doanh thu cận biên... chọn mua Quyền nhiệm ý mua Face value Giá trị danh nghĩa Diện giá 48 Current assets Tài sản ngắn hạn Tài sản hành( tài sản lưu động) Obviously, Sino- Vietnamese terms sound more formal and concise... phản ánh hiệu quản lý tất chi phí hoạt động, bao gồm giá vốn chi phí bán hàng, chi phí quản lý doanh nghiệp Hệ số giá thu nhập cổ phiếu, gọi tắt P/E Hệ số giá trị thu nhập cổ phần (viết tắt cụm